David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Ezio Di Nucci
Jack Alan Reynolds
Learn more about PhilPapers
Journal of Business Ethics 105 (2):151-162 (2012)
We conduct an empirical study on the determinants of the psychological costs of tax evasion, also known as tax morale. As a preliminary step, we build a model of tax evasion including non-monetary considerations, show the relationship between tax compliance and tax morale. In the empirical analysis of tax morale we find, using a binomial logit model, that the justification of tax evasion can be explained by the presence of grievance in absolute terms (those who feel that taxes are too high, those who feel that public funds are wasted, and those who accept underground economic activities); and grievances in relative terms (the suspected level of others’ tax evasion). The sense of duty and the level of solidarity are also relevant factors, but to a lesser extent.
|Keywords||Tax morale Tax evasion Reputation factor|
|Categories||categorize this paper)|
Setup an account with your affiliations in order to access resources via your University's proxy server
Configure custom proxy (use this if your affiliation does not provide a proxy)
|Through your library|
References found in this work BETA
Herb Gintis, Samuel Bowles, Robert Boyd & Fehr & Ernst (2009). Explaining Altruistic Behaviour in Humans. In Robin Dunbar & Louise Barrett (eds.), Oxford Handbook of Evolutionary Psychology. OUP Oxford
Janne Chung & Viswanath Umashanker Trivedi (2003). The Effect of Friendly Persuasion and Gender on Tax Compliance Behavior. Journal of Business Ethics 47 (2):133 - 145.
Citations of this work BETA
Barbara Culiberg & Domen Bajde (2013). Do You Need a Receipt? Exploring Consumer Participation in Consumption Tax Evasion as an Ethical Dilemma. Journal of Business Ethics 124 (2):1-12.
Paul Dunn, Jonathan Farrar & Cass Hausserman (forthcoming). The Influence of Guilt Cognitions on Taxpayers’ Voluntary Disclosures. Journal of Business Ethics.
Similar books and articles
Robert W. McGee & Ranjana Gupta, The Ethics of Tax Evasion: An Empirical Study of New Zealand Opinion.
Lars Fallan (1999). Gender, Exposure to Tax Knowledge, and Attitudes Towards Taxation; an Experimental Approach. Journal of Business Ethics 18 (2):173 - 184.
Robert W. McGee, Simon S. M. Ho & Annie Y. S. Li (2008). A Comparative Study on Perceived Ethics of Tax Evasion: Hong Kong Vs the United States. [REVIEW] Journal of Business Ethics 77 (2):147 - 158.
W. McGee Robert, S. M. Ho Simon & Y. S. Li Annie (2008). A Comparative Study on Perceived Ethics of Tax Evasion: Hong Kong Vs the United States. Journal of Business Ethics 77 (2).
Robert W. McGee (2006). Three Views on the Ethics of Tax Evasion. Journal of Business Ethics 67 (1):15 - 35.
V. Umashanker Trivedi, Mohamed Shehata & Bernadette Lynn (2003). Impact of Personal and Situational Factors on Taxpayer Compliance: An Experimental Analysis. [REVIEW] Journal of Business Ethics 47 (3):175 - 197.
Gillian Brock (2008). Taxation and Global Justice: Closing the Gap Between Theory and Practice. Journal of Social Philosophy 39 (2):161–184.
Edward J. McCaffery (2006). The Uneasy Case for Capital Taxation. Social Philosophy and Policy 23 (2):166-184.
Robert W. McGee & Sheldon R. Smith, Ethics and Tax Evasion: A Comparative Study of Utah and Florida Opinion.
Robert W. McGee & Sheldon R. Smith, Opinions on the Ethics of Tax Evasion: A Comparative Study of Utah and New Jersey.
Boris Maciejovsky, Herbert Schwarzenberger & Erich Kirchler (2012). Rationality Versus Emotions: The Case of Tax Ethics and Compliance. [REVIEW] Journal of Business Ethics 109 (3):339-350.
Added to index2011-12-08
Total downloads18 ( #194,925 of 1,790,387 )
Recent downloads (6 months)1 ( #431,681 of 1,790,387 )
How can I increase my downloads?